Elisabeth da Silva

Partner, PKF O’Connor Davies LLP

Partner, PKF O’Connor Davies Advisory LLC

“As a forensic accountant, I am the unbiased seeker of truth. In my experience, beneath every number lies a fact waiting to be discovered and it’s critical to bring those facts to light.”

Beth da Silva works in the Business Advisory practice. With more than 30 years of experience, she has consulted on a variety of litigation matters, including accountants’ liability, insurance claims, contract and shareholder disputes and other matters.

A former “Big Four” auditor, Beth served two terms (six years) on the American Institute of Certified Public Accountants (AICPA)’s Joint Trial Board, the body adjudicating alleged violations of the bylaws and code of professional conduct of the AICPA. Prior to her enforcement role at the AICPA, Beth served on the Technical Standards Committee for two years.

Beth has directed numerous international, high-profile investigations involving complex accounting rules, alleged accounting malfeasance, asset misappropriation/concealment and a variety of other accounting, auditing and financial matters. She has served as the financial advisor for both debtors’ and creditors’ committees in unprecedented bankruptcy matters, including municipalities and energy businesses.

Beth has testified as an accounting or damages expert at trial, arbitration and deposition for privately owned and publicly traded entities, as well as on behalf of the Securities and Exchange Commission. She also serves as an arbitrator in commercial disputes and is an active member of the American Arbitration Association’s roster of arbitrators. Beth advises legal counsel, management, shareholders and boards of directors on accounting and auditing, financial, valuation and internal control matters in the context of internal investigations, shareholder disputes, post-acquisition and net working capital disputes, business and contract disputes, accountants’ liability, bankruptcy and restructuring and enforcement of regulatory issues.

Professional Affiliations & Civic Involvement

  • American Institute of Certified Public Accountants (AICPA) – Joint Trial Board (2017-2023)
  • Massachusetts Board of Bar Overseers – Public Member
  • Turnaround Management Association, Northeast Chapter – Board Member
  • Women in White Collar Defense Association
  • American Bankruptcy Institute
  • Boston Bar Association – Non-attorney member
  • American Arbitration Association – Roster of Arbitrators


  • Certified Public Accountant (Massachusetts)
  • Certified in Financial Forensics